If any person does not pay the excise duty to be paid within the time limit as referred to in this Act, the concerned Excise Duty Officer may recover the same by adopting any or all of the following measures:
(a) Deducting from the amount, if any, refundable to such a person,
(b) By causing to deduct such amount from the amount payable to such a person by the Government of Nepal or by any corporate body owned by the Government of Nepal or by the state level government or by any corporate body owned by the state level government or by local body,
(c) By causing to deduct such amount from the benefits of such a person in a bank, financial institution or other institution, Explanation: For the purposes of this Clause, the term “benefits” includes deposits and investments held in a bank, financial or other institution.
(d) By freezing the sale, export, import and other business by and of such a person,
(e) By seizing the movable and immovable property of such a person,
(f) By auction selling any or all of the movable and immovable properties of such person at one time or at different times as prescribed.